Regulations section 301.6011-2 was amended by Treasury Decision 9972, published February 23, 2023, which lowers the threshold to 10 for which employers must file certain information returns electronically, including Forms 499R-2/W-2PR. To determine whether they must file information returns electronically, employers must add together the number of information returns and the number of Forms 499R-2/W-2PR they must file in a calendar year. If the total is at least 10 returns, they must file them all electronically. The new threshold is effective for information returns required to be filed in calendar years beginning with 2024. The new rules apply to tax year 2023 Forms 499R-2/W-2PR because they are required to be filed by January 31, 2024. Information return forms and Forms 499R-2/W-2PR must be added together for this purpose. Corrected information returns are treated separately and are not included in calculating the number of information returns described above.